It was narrated that ‘Ali (رضي الله عنه) said:
The Messenger of Allah (ﷺ) said: `I have relieved you of zakah on horses and slaves, so give zakah on silver: for every forty dirhams, one dirham. There is no zakah on one hundred and ninety, but if it reaches two hundred, then five dirhams are due (in zakah).`